• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.93-118
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• 2022

Purpose - Export marketers may have incentives to attempt real earnings management to avoid low reported earnings. Therefore, we attempted to verify the relationship between cost stickiness and real earnings management in the context of export marketing. Design/methodology/approach - Data were collected from exporters that settle-accounts in December excluding financial businesses listed on the stock market from 2015 to 2019. Multiple regression analysis were employed to analyze the data. Findings - The results showed that there is a negative relationship between cost stickiness and real earnings management. In addition, the results showed that export marketers little attempt to offset the cost inefficiency caused by the increase in expense because of cost stickiness with opportunistic management activities through real earnings management. Rather, as the level of real earnings management appears lower, exporters showing cost stickiness are expected to report management performance based on actual marketing. Furthermore, exporters with a high level of managerial centrality or high managerial overconfidence little attempt to offset cost inefficiency caused by cost stickiness with real earnings management activities. Research implications or Originality - Our study is the first to investigate the quality of earnings information of exporters with cost stickiness. Based on the results, we suggested efficient marketing strategies for exporters.

• Journal of Korean Society for Quality Management
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• v.3 no.1
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• pp.20-28
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• 1969

• Journal of Technologic Dentistry
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• v.30 no.2
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• pp.105-119
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• 2008

This study explored the status of free time activities among the dental technicians who are working at Seoul, Gyonggido, and Gangwondo. On the basis of this research, we aim to present needs and applicable solutions to improve the working conditions and enhance the quality of life through more effective time management in free time activities that lead to their self development and far more enriched life. 500 subjects were randomly chosen and the questionary sheets were provided. Among them, 305 sheets were returned to be analysed through SPSS Win 10.0 software and the results are as follows; First, mean in the satisfaction of leisure activities was 3.44(SD=.73). Mean in sub categories was as follows; psychological factor(M=3.65, SD=.71), social factor(M=3.54, SD=.75), rest factors(M=3.52, SD=.63), physical factor(M=3.43, SD=.88), other factors(M=3.40, SD=.66), circumstantial factor(M=3.33, SD=.63), educational factor(M=3.24, SD=.73). Second, the most relevant sub categories in the satisfaction of leisure activities were social, educational, physical, and other circumstantial factors by sequence. Factors that affect leisure activities satisfaction were career and status of health, which shows statistical significance(p<.001). That is to say, contention of this study is that the general characteristics are closely related with and affect the types and the level of satisfaction in leisure activities of the subjects. Considering these results, the dental businesses and the associations of dental technicians should recognize the needs to improve the time management through more efficient cooperations between dentists and back office dental team, systemized working time, and introduction of incentive system among others. On the basis of this appreciation, the dental business should provide more time and various opportunities with the dental technicians. Dental technicians also need to reconsider their appreciations of leisure activities, that is, leisure activities are not just spending time doing something but they refresh them and enable them to be more active and faithful to home and work.

• Journal of Family Resource Management and Policy Review
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• v.25 no.1
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• pp.1-13
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• 2021

Using structural equation modeling, this study sought to examine the structural causality between elderly age norms, social activities, and life satisfaction and to determine the moderating effect of death preparation activities. The analysis was conducted using data for 6,288 people over 65 years old, plus their spouses and children, taken from the '2017 National Survey of Older Koreans.' The study found, first, that the more positive the age norms to which the older person subscribes, the more their social activities increase. Second, as these social activities increase, the level of life satisfaction also increases. Third, the more positive the age norms to which the older person subscribes, the more the level of life satisfaction increases. Fourth, there is a significant positive mediating effect of social activity in the relationship between the age norms of the older person and life satisfaction. Fifth, there is a significant moderating effect of death preparation activities in the structural relationship between age norms, social activities, and life satisfaction that specifically impacts the age norm-life satisfaction relationship. Based on these results, practical plans to improve elderly people's life satisfaction are recommended.

• Journal of Digital Convergence
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• v.13 no.10
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• pp.459-470
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• 2015

The study was conducted to find out way that improves service quality for external customers by identifying the impact of Total Quality Management(TQM) on the internal customer satisfaction and then raising the personnel satisfaction measurement in medical institutions. To this end, we carried out a survey of 500 employees from five university hospitals in three metropolitan cities of Busan, Deagu and Ulsan and Gyeongsangnam-do province from February 2 to April 30, 2015, and utilized 476 cases for this study finally. First, in the result of analysis, the leadership of management hierarchy affects education and training and employee participation, but not human resource management nor quality of the work among quality management activities. Secondly, the culture of medical service organization has an effect on every variable of quality management activities. And finally, internal customer satisfaction is influenced by quality management activities, the leadership of management hierarchy and the culture of medical service organization.

• Asia-Pacific Journal of Business
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• v.8 no.1
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• pp.45-65
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• 2017

This study which focused on factors and challenges affecting the decision-making of indigenous corn farmers ascertained the determinants that make farmers decide to engage in and continue corn farming activities in Paracelis, Mountain Province, in Northern Philippines. Determinants of decision and motivational factors of corn farmers were examined based on survey responses of 120 indigenous corn farmers by applying chi-square test analysis. Results showed that there were some decision and motivational factors that were significantly related to specific characteristics of corn farmers and there were also similarities of factors that affected the decision making of farmers in terms of engaging in and sustaining corn farming activities. Among the identified driving forces, financing capability and availability of land area were highly related with farm size and with a farmer's educational attainment. Knowledge or experience and interest in corn farming were also related with educational attainment. All the identified driving forces were found to be unrelated to farmers' age. The motivational factor identified as "personally satisfying" was found to be related with age, educational attainment and years in the farming business. Factors which affected a farmer's decision to sustain corn farming activities ("sustaining" factors) such as availability of different networks is highly related to educational attainment, years in the farming business and farm size while high market price of corn was the only "sustaining" factor linked to educational attainment. Based on these factors and cited problems in corn farming, recommendations were offered to address the issues raised by farmers.

• Journal of Navigation and Port Research
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• v.26 no.2
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• pp.153-159
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• 2002

An empirical study was carried out to examine how Container Terminals in Busan view quality management activities by the provision of statistical evidence showing the efforts to enhance the standard of quality management, common factors of quality management activities and causal relationship among these factors. The data investigating the quality management for Busan Container Terminals were collected from 170 persons in charge of quality management for port services in Busan Container terminals by the use of questionnaire method and personal interviews. The Cronbach's a coefficient and factor analysis were used to analyze the reliability and the validity of measured variables. Furthermore, SEM (Structural Equation Modeling) method using AMOS(Analysis of MOment Structure) 4.0 was usea to analyze the cause-effect relationship among the source, activities and accomplishments of quality management representing the core concept of quality management system.

• The Journal of the Convergence on Culture Technology
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• v.9 no.6
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• pp.685-694
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• 2023

This study is a descriptive research study to analyze factors affecting patient safety management activities by identifying shared leadership, organizational communication, and nursing service perceived by nurses to prepare basic data for theoretical and practical information and intervention measures. This study collected data from 155 clinical nurses in C region in G-do from July 17 to July 28, 2023, and a total of 154 copies were finally analyzed. Using the SPSS Win. 25.0 program, technical statistics, t-test, one-way ANOVA, Pearson correlation coefficient, and hierarchical multiple regression were analyzed. As a result of analyzing variables affecting the subject's patient safety management activities with multiple regression using hierarchical selection, the higher the shared leadership, the higher the patient safety management. In order to efficiently perform nursing for nurses' patient safety management activities, research should be continuously conducted to develop specific intervention programs that can support patient safety nursing activities and verify their effectiveness

• Journal of Families and Better Life
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• v.19 no.2
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• pp.153-165
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• 2001

The purpose of this study is to examine the factors classifying family leisure activities and the variables that influence them. A total of 309 questionnaires was analyzed from married men and women who had school-age children. The results of analysis are as follows: The factors of family leisure activities were classified into four categories. Women participated in \"society-oriented\" activities much more than men did. People of high income level participated in \"society-oriented\" activities more, and people of high school career participated in \"education & experience-oriented\" activities, and \"family-oriented\" activities more. People with younger children participated in \"education & experience-oriented\" activities much more. People who were experiencing family leisure barriers to a high degree participated less in all of family leisure activities. People that had a plan for family leisure participated in all of family leisure activities much more.

• Korea Journal of Hospital Management
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• v.7 no.2
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• pp.37-51
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• 2002

It has been 2 years since the implementation of the separation of prescription and drug dispensing policy. This study analyzes the effects of the policy on the job contents and personnel structure of hospital pharmacy. The main purposes of the analysis are to determine if the policy has causes the increase of professional activities of pharmacists in hospital and to investigate whether the hospital pharmacy is equipped with enough manpower to provide high quality pharmaceutical service as intended by the policy. The level of professionality of pharmacists' activities is measured by the number of activities of direct involvement in inpatient care such as participation in patient rounding, medication consultation, the number of hospital committee the pharmacists involved and the number of continuous education pharmacists took. The adequacy of personnel structure to provide high quality pharmaceutical care is measured by the level of compliance to the governmental standard of hospital pharmacy personnel. In order to collect the data, surveys were performed for two periods: year 1999 (before the implementation of the policy) and year 2001 (after the implementation of the policy). The results show that the pharmacists' participation in inpatient rounding decreased and that the inpatient medication history management activities, operation of ward pharmacy, participation in hospital committee increased. In personnel structure, the average number of pharmacist per hospital decreased and the number of prescription processing per pharmacist increased. Based on the results this study concludes that the professional activities of hospital pharmacists has increased a little and there were structural changes in hospital pharmacy service activities to increase the professionalism in providing care. However, the pharmacy departments were understaffed hampering the strive to increase the provision of professional pharmaceutical service in hospitals.